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This site is not affiliated with the IRS or any state revenue department. Information is for general educational purposes only and is not tax, legal, or financial advice. State tax brackets and rules change annually. Always confirm current figures with your state's Department of Revenue or a licensed CPA before filing. Sources: state revenue departments, Tax Foundation, IRS Publication 17. Last reviewed April 2026.
Income Tax by State›Georgia
GA
Flat Rate: 5.39% (2026)Reducing to 4.99% by 2029Last reviewed April 2026

Georgia State Income Tax 2026

Georgia reduced its flat income tax rate from 5.49% to 5.39% in 2026. The state is on a legislated glide path to reach 4.99% by 2029, subject to revenue triggers. Georgia transitioned from a graduated bracket system to this flat rate starting in 2024. Social Security is not taxed. Retirees age 65+ may exclude up to $65,000 of retirement income per person.

2026 Rate Change: Georgia's Flat Tax Glide Path

Tax YearRate
20245.49%
20255.39%
20265.39%
20275.29% (projected)
20285.19% (projected)
20294.99% (target)

Reductions are subject to revenue triggers. If state revenues fall below a threshold, the rate reduction may be paused.

Georgia 2026 Quick Facts

Tax typeFlat rate
2026 rate5.39%
Standard deduction (single)$5,400
Standard deduction (MFJ)$7,100
Social Security taxedNo
Retirement income exclusion (65+)Up to $65,000 per person
Local income taxNone
Reciprocity agreementsNone

Georgia Effective Rate Calculator

Standard deduction: $5,400 applied before tax calculation.

Effective Rate

5.00%

State Tax Due

$3,751

Marginal Bracket

5.39%

State income tax only. Does not include federal income tax, Social Security, Medicare, or local income tax. Calculations are estimates for educational purposes. Verify with a licensed CPA before filing.

Georgia Income Tax: FAQs

What is Georgia's income tax rate for 2026?
Georgia has a flat income tax rate of 5.39% for 2026. This is part of a legislated glide path: Georgia converted from a graduated bracket system to a flat rate (starting at 5.49% in 2024) and is scheduled to reduce annually toward 4.99% by 2029, subject to revenue triggers.
What was Georgia's income tax rate before the flat tax?
Georgia previously used a graduated system with 6 brackets ranging from 1% to 5.75%. The state eliminated its graduated system and transitioned to a flat rate starting in 2024 with a rate of 5.49%. By 2026, the rate has reduced to 5.39%, and it will continue declining toward 4.99%.
Does Georgia tax Social Security income?
No. Georgia does not tax Social Security benefits. Georgia also offers a retirement income exclusion of up to $65,000 per person ($130,000 for married couples) for taxpayers age 65 and older. This exclusion covers pension income, 401(k) distributions, and other retirement income.
Does Georgia have a standard deduction?
Yes. Georgia's standard deduction for 2026 is $5,400 for single filers and $7,100 for married filing jointly. Georgia also allows itemized deductions if they exceed the standard deduction.
Does Georgia have a local income tax?
No. Georgia does not allow cities or counties to levy personal income taxes. Atlanta, Savannah, and other Georgia cities do not have a city income tax.

Sources: Georgia Department of Revenue (dor.georgia.gov), Tax Foundation 2026 State Tax Guide. Data verified April 2026. Not tax advice.